40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...

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40-9-25.7
Section 40-9-25.7 Franklin Memorial Clinic, Inc. The Franklin Memorial Clinic, Inc., is exempted
from paying any municipal gross receipts taxes and municipal business license taxes. (Acts
1996, No. 96-466, p. 580, §1.)...
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45-1-244
Section 45-1-244 The Crime Prevention Inc. and Spinners Inc. In Autauga County, The Crime Prevention
Inc. and Spinners Inc. are hereby exempted from the payment of any and all county and municipal
sales and use taxes. (Act 86-383, p. 570, §1.)...
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45-21-241
Section 45-21-241 Crenshaw Baptist Hospital. In Crenshaw County, the Crenshaw Baptist Hospital
is exempted from paying any county or municipal sales or use taxes. (Act 96-344, p. 429, §1.)...

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45-45-241.02
Section 45-45-241.02 Huntsville Land Trust, Inc. The Huntsville Land Trust, Incorporated, is
hereby exempted from all county, local, or municipal ad valorem taxes on all property owned
and used by the organization. (Act 88-813, 1st Sp. Sess., p. 254, § 1.)...
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45-45-241.04
Section 45-45-241.04 Monrovia Parks and Recreation Association. In Madison County, the Monrovia
Parks and Recreation Association is exempted from paying any county and municipal sales and
use taxes, and all property owned and used by this organization is exempted from county and
municipal ad valorem taxes. (Act 96-750, p. 1321, § 1.)...
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40-23-213
Section 40-23-213 County and municipal exemptions authorized. Any county or municipality may,
by resolution or ordinance adopted at least 30 days prior to the third full weekend of July,
provide for the exemption of covered items from paying county or municipal sales and use taxes
during a period commencing at 12:01 a.m. on the third Friday in July of each year and ending
at 12 midnight the following Sunday under the same terms, conditions, and definitions as provided
for the state sales tax holiday. Notwithstanding the foregoing, a county or municipality is
prohibited from providing such an exemption during any other period of the year. (Act 2006-574,
p. 1507, §4; Act 2017-120, §1.)...
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45-8-242.01
Section 45-8-242.01 Exemption for East Alabama Community Development Corporation. (a) This
section shall be applicable only to Calhoun County. (b) The East Alabama Community Development
Corporation operating in the county is exempted from paying or collecting any county and municipal
sales and use taxes. (Act 2013-434, p. 1742, §§1, 2.)...
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11-81-172
Section 11-81-172 Revenue bonds - Exemption from taxation. The bonds and interest coupons issued
under this article are hereby exempted from any and all state, county, municipal and other
taxation whatsoever under the laws of the State of Alabama, and it shall be plainly stated
on the face of each such bond as follows: "The principal of and interest on this bond
are exempted from any and all state, county and municipal and other taxation whatsoever under
the laws of the State of Alabama." (Acts 1933, Ex. Sess., No. 102, p. 88; Code 1940,
T. 37, §318.)...
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40-23-233
Section 40-23-233 County and municipal exemptions authorized. Any county or municipality may,
by resolution or ordinance adopted at least 14 days prior to the first full weekend of July
in 2012 and at least 30 days prior to the last full weekend of February in subsequent years,
provide for the exemption of covered items from paying county or municipal sales and use taxes
during a period commencing at 12:01 a.m. on the first Friday in July in 2012, and the Friday
of the last full weekend of February in subsequent years, and ending at twelve midnight the
following Sunday under the same terms, conditions, and definitions as provided for the state
sales tax holiday. Notwithstanding the foregoing, a county or municipality is prohibited from
providing such an exemption during any other period of the year that is not designated as
a sales tax holiday. (Act 2012-256, p. 492, §4.)...
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